CLA-2-64:OT:RR:NC:N4:447
Ms. Krystal Mehnert
Donna Karan Company
600 Gotham Parkway
Carlstadt, NJ 07072
RE: The tariff classification of footwear from China
Dear Ms. Mehnert:
In your letter dated May 28, 2009 you requested a tariff classification ruling.
The submitted half pair sample, identified as style name “Holiday,” is a women’s below-the-ankle height shoe that has a predominately textile material upper with a rubber/plastic toe bumper portion, a lace closure, a textile tongue, an encircling ¾-inch high rubber/plastic foxing band and a rubber/plastic outer sole. The predominately textile material external surface area upper also features numerous stitched-on accessories or reinforcements consisting of small round plastic sequins. The circular shaped plastic sequins, stitched end to end, enhance but do not completely cover or obscure the underlying textile external surface area upper material. You state that the shoe will be valued over $12 per pair.
The applicable subheading for the women’s shoe, style name “Holiday,” will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open heels; which has a rubber/plastic foxing or foxing-like band; and which is valued over $12 per pair. The rate of duty will be 9% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The submitted sample is not marked with the country of origin. Therefore, if imported as is, the footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division